Do you mean to convert the coaxial from the HD to optical? If so, there's many of these cheap ones floating around in many forms: http://www.amazon.co...r/dp/B001622FL8. I have one that I used and still use. Never had any problems with it other than it's very cheap. I have things set to output 48kHz, but I do remember trying 96kHz at one time and that also worked. As far as I know, it just stupidly converts the signal without doing anything to it, or looking at it in anyway.